taxes." this same report states that nebraska's top personal income tax rate is the 35th highest in america and higher than every one of our neighboring states. additionally, 23 states exempt a portion of or all retired military pay, but nebraska does not. forty-three states exempt a portion of or all social security income from taxation, but nebraska does not. forty-two states don't have an inheritance tax, but nebraska does. according to the tax foundation, nebraska's business tax climate is 31st out of fifty states. that's mediocre at best. we are not even in the top half of all states. missouri is 16th. colorado is 18th. kansas is 26th. wyoming and south dakota are one and two. only iowa ranks lower at 42nd. while rankings are important, this is really about the next generation of nebraska's leaders -- our sons and daughters, and our grandchildren. how many of you have sons and daughters, grandchildren, brothers and sisters and other family members who no longer live in nebraska because t